Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Stock Brokers) (Amendment) Regulations, 2024, effective upon publication in the Official Gazette. This amendment introduces Chapter IVA, establishing an institutional mechanism for the prevention and detection of fraud or market abuse. Key provisions include definitions of terms such as "Designated Director," "fraud," "market abuse," and "suspicious activity." It mandates stock brokers to implement surveillance systems and internal controls to detect and prevent fraud or market abuse, maintain adequate know your client (KYC) systems, and establish a whistleblower policy. Stock brokers must report suspicious activities to stock exchanges within 48 hours and submit half-yearly reports. The Board of Directors must review these systems quarterly.
The Securities and Exchange Board of India (SEBI) issued the Securities and Exchange Board of India (Stock Brokers) (Amendment) Regulations, 2024, effective upon publication in the Official Gazette. This amendment introduces Chapter IVA, establishing an institutional mechanism for the prevention and detection of fraud or market abuse. Key provisions include definitions of terms such as "Designated Director," "fraud," "market abuse," and "suspicious activity." It mandates stock brokers to implement surveillance systems and internal controls to detect and prevent fraud or market abuse, maintain adequate know your client (KYC) systems, and establish a whistleblower policy. Stock brokers must report suspicious activities to stock exchanges within 48 hours and submit half-yearly reports. The Board of Directors must review these systems quarterly.
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